PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi Pada Kantor Pelayanan Pajak Pratama Kendari)

Abstrak

This study aims to determine the effect of the modernization of the tax administration system on corporate taxpayer compliance at the Pratama Kendari Tax Service Office. Respondents' perceptions were measured by answers to questionnaires that used a 5-point Likert scale measurement. The statistical method used to test the hypothesis is simple linear regression analysis. The results of this study indicate that the modernization of the tax administration system has significant effect on corporate taxpayer compliance .This shows that if the modernization of the tax administration system goes well, it will increase corporate taxpayer compliance.